Written questions

Agriculture and Business: Inheritance Tax

Commons · Question 89425 · Tabled 11 Nov 2025 · Treasury · Official record

Answered 19 Nov 2025

Question

Asked by Wendy Morton

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reforms to (a) Agricultural Property Relief and (b) Business Property Relief on trends in the number of farm closures.

Answer

Answered by Dan Tomlinson, 19 Nov 2025

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advant...